4 results for “condonation of delay”+ Section 11(2)clear
Sorted by relevance
Key Topics
Appeal is dismissed
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
Section 119(2)(6) of the Act seeking extension of time for filing of return. The ground forwarded for late filing of the return was delay in audit. The Court considered the case for condonation of delay as under :- “9. The main issue raised by the assessee in this case is that the delay in audit has led to delay